Q$3.$

$(8$ marks$)$

A truck was acquired on August $1,2016,$ at a cost of $$216,000.$ The truck had a tenyear useful life and an estimated salvage value of $$24,000.$ Total Estimated activity was $200,000$ Mile, actual activity for $2016$&$2017$ were $25,000,35000$ mile respectively.

Instructions:

Determine the depreciation expense for $2016$ and $2017$ using

$($a$)$ The sum$-$of$-$the$-$years'$-$digits method.$(3$ marks$)$

$($b$)$ Units of activity method $.(2$ marks$)$

$($c$)$ Double$-$declining$-$balance method $..(3$ marks$)$